CHAPTER TWO - PART T - OFFENSES INVOLVING TAXATION
§2T1.7. Failing to Deposit Collected Taxes in Trust Account as Required After Notice
(a) Base Offense Level (Apply the greater):
(1) 4; or
(2) 5 less than the level from §2T4.1 (Tax Table) corresponding to the amount not deposited.
Historical Note: Effective November 1, 1987.